Revised Revenue Code of the Province of Cavite

November 25, 2004 Excerpts from the Minutes of the 1st Special Session of the Sangguniang Panlalawigan of Cavite Held on 25 November 2004 at the Session Hall, Capitol Building, Trece Martires City. PRESENT: Hon. Juanito Victor C. Remulla, Jr. Vice-Governor/Presiding Officer Hon. Recto M. Cantimbuhan Pro-Tempore Hon. Hermogenes C. Arayata III Majority Floor Leader Hon. Cesario R. del Rosario, Jr. Minority Floor Leader Hon. Alex L. Advincula Sanggunian Member Hon. Eileen R. Beratio Sanggunian Member Hon. Hilda P. Mendoza Sanggunian Member Hon. Iluminada F. Silao Sanggunian Member Hon. Luis T. Pagtakhan Sanggunian Member Hon. Rafael S. Rodriguez Sanggunian Member Hon. Dencito P. Campaa Sanggunian Member Hon. Arleen C. Arayata ABC Prov'l. Fed. Pres. ABSENT: Hon. Rodel R. Bacos SB Prov'l. Fed. Pres. Hon. Sophia Marie G. Pagtakhan SK Prov'l. Fed. Pres. CAVITE PROVINCIAL ORDINANCE NO. 001-04 THE 2004 REVISED REVENUE CODE OF THE PROVINCE OF CAVITE (AMENDING PROVINCIAL ORDINANCE NO. 98-001, OTHERWISE KNOWN AS THE REVISED REVENUE CODE OF THE PROVINCE OF CAVITE) Sponsored by: Hon. Dencito P. Campaa, Hon. Recto M. Cantimbuhan, Hon. Hermogenes C. Arayata III, Hon. Alex L. Advincula and Hon. Rafael S. Rodriguez WHEREAS, Article 3 of the Rules and Regulations Implementing Republic Act No. 7160, otherwise known as the Local Government of 1991, provides that it is the policy of the State that its territorial and political subdivisions shall enjoy genuine and meaningful local autonomy to enable them to attain their fullest development as self-reliant communities and make them more effective partners in the attainment of the national goals; WHEREAS, consistent with the abovementioned policy of local autonomy, Article 219 of the same Code provides that each local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees or charges; WHEREAS, to realize this policy, the Provincial Government of Cavite adopted and implemented Ordinance No. 98-2001, An Ordinance enacting the Revised Revenue Code of the Province of Cavite; WHEREAS, said Ordinance could no longer be applicable and appropriate on the demands of the province regarding the aspect of generating incomes and revenues; WHEREFORE, there is a need to amend this Ordinance to conform with the present requirements; NOW, THEREFORE, be it ordained by the Sangguniang Panlalawigan of Cavite that: CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title. This ordinance shall be known as the Revised Revenue Code of the Province of Cavite. SECTION 1A.02. Scope and Application. This Code shall govern the levy, assessment and collection of the real property tax, provincial taxes, fees and other impositions within the territorial jurisdiction of the Province of Cavite. ARTICLE B Definitions and Construction of Provisions SECTION 1B.01. Definition of Terms. When used in this Code: a) "Amusement" is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. b) "Amusement places" include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. They also include those places where one seeks admission to entertain himself by direct participation. c) "Business" means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. d) "Capital investment" is the capital which a person employs in any undertaking, or which he contributes to the capital of a single proprietorship, partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction. e) "Charges" refer to pecuniary liability such as rents or fees against persons or property. f) "Corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), association or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose exercising their common profession, no part of the income of which is derived from engaging in any trade or business. CAIHTE The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. g) "Fee" means a charge fixed by law or ordinance for the regulation and inspection of a business or activity. h) "Levy" means an imposition of collection of an assessment, tax, tribute or fine. i) "License or Permit" is a right or permission granted in accordance with law by a competent authority to engage in some business or occupation or to engage in some transaction. j) "Operator" includes the owner, manager, administrator or any other person who operates or is responsible for the operation of a business establishment or undertaking. k) "Persons" means every natural or juridical being susceptible of rights and obligations or of being the subject of legal relations. l) "Privilege" means a right or immunity granted as a peculiar benefit, advantage or favor. m) "Rental" means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. n) "Residents" refer to natural persons who have their habitual residence in this province, where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province. In the absence of such law, juridical persons are residents of the province, where they have their principal business or occupation. o) "Revenue" includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. p) "Services" means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government officer, or by a private person contracted by the government, as the case may be. q) "Tax" means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs. SECTION 1B.02. Words and Phrases Not Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in Republic Act No. 7160, otherwise known as the Local Government Code of 1991. SECTION 1B.03. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provision, or when applied, would lead to absurd or highly improbable results: a) General Rule All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such others which may have acquired a peculiar appropriate meaning in this Code shall be construed and understood according to such technical, peculiar or appropriate meaning. b) Gender and Number Every word in this Code importing the masculine gender shall extend to both female and male. Every word importing the singular number shall extend and apply to several persons or things, and every word importing the plural number shall extend and apply to one person or thing. c) Computation of Time This time within which an act is to be done provided in this Code or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. d) Conflicting Provisions of Chapter If the provisions of different Chapters conflict with or contravene each other, the provisions of each Chapter shall prevail as to all specific matters and questions involved therein. e) Conflicting Provisions of Sections If the provisions of different Sections in the same Article conflict with each other, the provisions of the Section which is last in point of sequence shall prevail. CHAPTER II Real Property Taxation ARTICLE A General Provisions SECTION 2A.01. Scope. This chapter shall govern the administration, appraisal, assessment, levy and collection of the real property tax in the Province of Cavite. (Sec. 197, LGC) SECTION 2A.02. Fundamental Principles. The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles. (Sec. 198, LGC) a) Real property shall be appraised at its current and fair market value. b) Real property shall be classified for assessment purposes on the basis of its actual use. c) Real property shall be assessed on the basis of a uniform classification within the province. d) The appraisal, assessment, levy and collection of real property tax shall not be left on any private person. e) The appraisal, assessment, levy and collection of real property shall be equitable. SECTION 2A.03. Definitions of Terms. When used in this Chapter: a) "Acquisition Cost for Newly-Acquired Machinery not yet Depreciated and Appraised within the Year of its Purchase" refers to the actual cost of transportation, handling, and installation at the present site. b) "Actual Use" refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. c) "Ad Valorem Tax" is a levy on real property determined on the basis of a fixed proportion of the appraise value of the property. d) "Agricultural Land" is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt-making, inland fishing and similar aquaculture activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. e) "Appraisal" is the act or process of determining the value of a property as of a specific date for a specific purpose. f) "Assessment" is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. g) "Assessment Level" is the percentage applied to the fair market value to determine the taxable value of the property. h) "Assessed Value" is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value. i) "Commercial Land" is land devoted principally for the object of profit and not classified as agricultural, industrial, mineral, timber, or residential land. j) "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost. k) "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. l) "Fair Market Value" is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. m) "Improvement" is valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. n) "Industrial Land" is land devoted principally to industrial activity as capital investment and is not classified as agriculturally commercial, timber, mineral or residential land. o) "Machinery" it includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), micro-computers, facsimile machines, telex machine, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this Chapter. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. p) "Mineral Lands" are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. q) "Reassessment" is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property. DETACa r) "Remaining Economic Life" is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. s) "Remaining Value" is the value corresponding to the remaining useful life of the machinery. t) "Replacement or Reproduction Cost" is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. u) "Residential Land" is land principally devoted to habitation and is not classified as commercial, industrial, timber or agricultural land. ARTICLE B Real Property Tax SECTION 2B.01. Imposition of Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the Province of Cavite. (Sec. 233 (a), LGC) SECTION 2B.02. Imposition of Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). (Sec. 235, LGC) SECTION 2B.03. Exemptions from the Real Property Tax. The following are exempted from payment of the basic real property tax and the SEF tax: (Sec. 234, LGC) a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. b) Charitable institutions, churches, and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes. c) All machinery and equipment that are actually, directly and exclusively used by local water districts and government owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power. d) All real property owned by duly registered cooperatives as provided for under R.A. No. 6938. e) Machinery and equipment exclusively used for pollution control and environmental protection. All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SECTION 2B.04. Proof of Exemption of Real Property from Taxation. Every person, by or for whom real property is declared, which shall claim tax exemption for such property under this Chapter, shall file with the Provincial Assessor thru the Municipal Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. (Sec. 206, LGC) SECTION 2B.05. Withdrawal of Tax Exemption. Pursuant to Sec. 234 of the Local Government Code (R.A. 7160), any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992, except as provided herein. ARTICLE C Idle Land Tax SECTION 2C.01. Imposition of Additional Ad Valorem Tax on Idle Lands. There is hereby levied an annual tax on idle lands at the rate of three percent (3%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2C.02. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) tress to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. b) Lands, other than agricultural, located in a city or municipality, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property of person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 2C.03. Idle Lands Exempt from Tax. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same by reasons of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this Section shall file the corresponding application with the Provincial Assessor. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2C.04. Collection and Accrual of Proceeds of the Idle Land Tax. The annual tax on idle lands shall be collected at the same time in the same manner as that of the basic real property tax. The proceeds shall accrue to the general fund of the province. SECTION 2C.05. Listing of Idle Lands by the Provincial Assessor. The Provincial Assessor shall, within thirty (30) days from the effectivity of this Code, make and keep an updated record of all idle lands located within the province. For purposes of collection, the Provincial Assessor shall furnish a copy thereof to the Provincial Treasurer who shall notify the owner of the property of person having legal interest therein in the imposition of the additional tax. SECTION 2C.06. Penalty for Tax Delinquency. Failure to pay the tax on idle lands on periods provided in Sec. 2C.04 hereof shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. ARTICLE D Appraisal and Assessment of Real Property SECTION 2D.01. Appraisal of Real Property. All property, whether taxable or exempt, shall be appraised at the current and fair market value prevailing in the province in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provisions of the Local Government Code. SECTION 2D.02. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, or their duly authorized representative, owning or administering real property, including the improvements, within the Province of Cavite to prepare, or cause to be prepared, and file with the Provincial Assessor thru the Municipal Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by sufficient in detail to enable the Provincial Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the Provincial Assessor thru the Municipal Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the year 2003. For this purpose, the Municipal Assessor with the supervision of the Provincial Assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of Two Thousand Pesos (P2,000.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the Court. SECTION 2D.03. Duty of Person Acquiring Real Property or Making Improvements Thereon. (a) It shall be the duty of any person, or his authorized representative, acquiring at any time real property situated in the province or making any improvement on real property, to prepare, or cause to be prepared, and file with the Provincial Assessor thru the Municipal Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. (b) In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after (1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; (2) the date of completion or occupancy of the newly constructed building, house, or improvement whichever comes earlier; and (3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building house, or other real property, whichever comes earlier. (c) In the case of machinery, the sixty-day (60) period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the Provincial Assessor or his authorized Municipal Assessor. For this purpose, the Provincial or Municipal Assessor may secure certification of the building official or engineer or other appropriate official stationed in the municipality. SECTION 2D.04. Declaration of Real Property by the Provincial/Municipal Assessor. aDSIHc (a) When any person, natural or juridical, by whom real property is required to be declared under Sec. 2D.02 and Sec. 2D.03 of this Code refuses or fails for any reason to make such declaration within the time prescribed, the Provincial Assessor or his authorized Municipal Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. (b) In the case of real property discovered whose owner or owners are unknown, the Provincial Assessor or his authorized Municipal Assessor shall likewise declare the same in the name of the Unknown Owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property valued required under either Sec. 2D.02 or Sec. 2D.03 of this Code, as the case may be. (c) No oath shall be required of all declaration thus made by the Provincial or Municipal Assessor. SECTION 2D.05. Listing of Real Property in the Assessment Roll. (a) The Provincial Assessor and/or Municipal Assessor shall, within six (6) months from effectivity of this Code, prepare and maintain an assessment roll wherein all real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. (b) The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed under this Chapter and the payment of the real property tax with respect to the undivided property. (c) The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. (d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 2D.06. Real Property Identification System. All declarations of real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the Provincial Assessor and/or his authorized Municipal Assessor, within six (6) months from effectivity of this Code, pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. SECTION 2D.07. Notification of Transfer of Real Property Ownership. (a) Any person who shall transfer real property ownership to another shall notify the Provincial Assessor thru the Municipal Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. (b) In addition to the notice of transfer, the previous property owner shall likewise surrender to the Provincial Assessor thru the Municipal Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the Provincial Assessor thru the Municipal Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Secs. 2D.02 and 2D.03 of this Code. SECTION 2D.08. Duty of Register of Deeds to Apprise Provincial/Municipal Assessor of Real Property Listed in Registry. (a) To ascertain whether or not any real property entered in the Registry of Property has escaped discovery and listing for the purpose of taxation, the Registrar of Deeds shall prepare and submit to the Provincial Assessor and Municipal Assessor concerned an annual abstract of his registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. (b) It shall be the duty of the Registrar of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. (c) The Registrar of Deeds and Notaries Public shall furnish the Provincial Assessor and the Municipal Assessor concerned with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by, or acknowledged before them, within thirty (30) days from the date of registration or acknowledgment. SECTION 2D.09. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to the Provincial/Municipal Assessor. (a) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the Provincial Assessor thru the Municipal Assessor. (b) Any official referred to in paragraph (a) hereof shall likewise furnish the Provincial Assessor thru the Municipal Assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance (DOF). SECTION 2D.10. Duty of Geodetic Engineers to Furnish Copy of Plans to the Provincial/Municipal Assessor. It shall be the duty of all Geodetic Engineers, public or private, to furnish free of charge to the Provincial Assessor thru the Municipal Assessor with a white or blueprint copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plans from the Land Management Bureau, the Land Registration Authority, and the Housing and Land Use Regulatory Board, as the case may be. SECTION 2D.11. Preparation of Schedule of Fair Market Values. (a) Before any general revision of property assessment is made pursuant to the provision of this Chapter, there shall be prepared a schedule of fair market values by the Municipal Assessor to be submitted to the Provincial Assessor for the different classes of real property situated in the municipality. The Principal Assessor shall review, consolidate and submit the schedule of fair market values in all municipalities to the Sangguniang Panlalawigan for enactment of a separate ordinance. The Provincial Ordinance adopting the schedule of fair market values shall be published in a newspaper of general circulation in the province or in the absence thereof, shall be posted in the provincial and municipal halls and in two other conspicuous public places in every municipality. (b) In the preparation of schedules of fair market values, the Provincial or Municipal Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 2D.12. Authority of the Provincial/Municipal Assessor to Take Evidence. For the purpose of obtaining information on which to base the market value of any real property, the Provincial/Municipal Assessor may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 2D.13. Amendment of Schedule of Fair Market Values. The Provincial Assessor may recommend to the Sangguniang Panlalawigan amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlalawigan shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 2D.14. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, agricultural commercial, industrial, mineral, timberland or special by the Provincial and Municipal Assessors. SECTION 2D.15. Special Classes of Real Property. All lands, buildings, and other improvements thereon, actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 2D.16. Actually Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where it is located, whoever owns it, and whoever uses it. SECTION 2D.17. Assessment Levels. The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: ETHIDa (a) On Lands Class Assessment Levels Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% Golf Courses 30% for exclusive/membership 40% for commercial/open to public (b) Plants/Trees and Other Improvements 30% (c) On Building and Other Structure (1) Residential Fair Market Value Over Not Over Assessment Levels 175,000.00 0% 175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% (2) Agricultural Fair Market Value Over Not Over Assessment Levels 300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% (3) Commercial/Industrial Fair Market Value Over Not Over Assessment Levels 300,000.00 30% 300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% (4) Timberland Fair Market Value Over Not Over Assessment Levels 300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% (d) On Machineries Class Assessment Levels Agricultural 40% Residential 50% Commercial 80% Industrial 80% (e) On Special Classes. The assessment levels for all lands, buildings, machineries and other improvements shall be as follows: Actual Use Assessment Levels Cultural 15% Scientific 15% Hospital 15% Local water districts 10% Government owned or controlled corporations engaged in the supply and distribution of water and/or generation & transmission of electric power 10% SECTION 2D.18. General Revision of Assessments and Property Classification. (a) The Municipal Assessor with the supervision of the Provincial Assessor shall undertake a general revision of real property assessment once every three (3) years. For this purpose, the Provincial Assessor in coordination with the Municipal Assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located within the territorial jurisdiction of the municipality in accordance with the rules and regulations issued by the Department of Finance. (b) The general provision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlalawigan adopting the schedule of fair market values. Thereafter, the Municipal Assessor with the supervision of the Provincial Assessor, shall undertake the general revision of real property assessment and property classification once every three (3) years. SECTION 2D.19. General Revision of Assessment; Expenses Incident Thereto. The Sangguniang Panlalawigan shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. SECTION 2D.20. Valuation of Real Property. In case where (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the Provincial Assessor or his duly authorized Municipal Assessor shall, in accordance with the provisions of this Chapter, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, however, That the assessment of real property shall not be increased more often than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use. SECTION 2D.21. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year. Provided, however, That the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 2D.22. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 2D.23. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased or decreased, the Provincial Assessor thru the Municipal Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be serviced. SECTION 2D.24. Appraisal and Assessment of Machinery. (a) The fair market value of a brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. (b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank. SECTION 2D.25. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a range of five (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided, however, That the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and in operation. ARTICLE E Assessment Appeals SECTION 2E.01. Organization, Powers, Duties and Functions of the Provincial Board of Assessment Appeals. (a) The Provincial Board of Assessment Appeals shall be composed of the Registrar of Deeds of the province, as Chairman, the Provincial Prosecutor and the Provincial Engineer as members who shall serve as such in an ex officio capacity without additional compensation. (b) The Chairman of the Board shall have the power to designate any employee of the province to serve as secretary to the Board also without additional compensation. (c) The Chairman and members of the Provincial Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. (d) The functions of the Board shall be guided by the rules and regulations of the Central Board of Assessment Appeals. SECTION 2E.02. Meetings and Expenses of the Provincial Board of Assessment Appeals. (a) The Provincial Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed case. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against the General Fund of the province. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the Board to operate effectively. cSEDTC SECTION 2E.03. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the Provincial/Municipal Assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal. SECTION 2E.04. Action by the Provincial Board of Assessment Appeals. (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. (c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the Provincial/Municipal Assessor with a copy of the decision of the Board. In case the Provincial Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the Assessor who is not satisfied with the decision of the Board may, within thirty (30) days after receipt of the decision of the Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory. SECTION 2E.05. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the Provincial Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. ARTICLE F Collection of Real Property Tax SECTION 2F.01. Data of Accrual of Tax. The real property tax for any year shall accrue on the first (1st) day of January and from the date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 2F.02. Collection of Tax. The collection of the real property tax with interest thereon and related expenses shall be the responsibility of the Provincial Treasurer and the Municipal Treasurer concerned. SECTION 2F.03. Provincial Assessor to Furnish Municipal Treasurer thru Provincial Treasurer with Assessment Roll. On or before the thirty-first (31st) day of December of each year, the Provincial Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the Provincial Treasurer. (Sec. 248 of LGC) SECTION 2F.04. Notice of Time for Collection of Tax. The Provincial Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 2F.05. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. Payment of Real Property Taxes in Installments The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the S.E.F. due thereon without interest in four (4) equal installments: the first installment to be due and payable on or before March thirty-first (31st); the second installment on or before June thirty (30); the third installment on or before September thirty (30); and the last installment on or before December thirty-first (31st). (Sec. 250 of LGC) Payments of Real Property Taxes (both basic and the additional) shall be first applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current year. Both the basic and the additional taxes shall be collected together and in case only a portion of the tax is paid, such payment must be deemed to apply to both. SECTION 2F.06. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 2F.05, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interests on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2F.07. Discount for Advanced and Prompt Payment. If both the annual basic real property tax and the additional SEF tax are paid full on or before January 20, the taxpayer shall be entitled to a twenty percent (20%) discount: Provided, however, That if both the basic and SEF taxes are paid on or before the first twenty (20) days of the quarter in accordance with the installment schedule provided in Sec. 2F.06 of this Article, the taxpayer shall be entitled to a discount of ten percent (10%): Provided, further, That such discounts shall only be granted to properties without any delinquency: Provided, finally, That payment of the basic or the SEF tax only shall not entitle the taxpayer to any discount provided herein. (Sec. 251, LGC) SECTION 2F.08. Payment under Protest. (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide the protest within sixty (60) days from receipt. (b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2G.01 of this Code. (LGC Sec. 252) (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2F.09. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Chapter, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for the tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 2F.10. Notice of Delinquency in the Payment of the Real Property Tax. When the real property tax or any other tax imposed under this Chapter becomes delinquent, the Provincial Treasurer thru the Municipal Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the municipal hall and in a publicly accessible and conspicuous place in each barangay . The notice of delinquency shall also be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the municipality. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Sec. 2H.09 of this Code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or juridically, the delinquent real property will be sold at public auction, and the title of the property will be vested to the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. SECTION 2F.11. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Chapter, the province may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. SECTION 2F.12. Provincial Government's Lien. The basic real property tax and any other tax levied under this Chapter, constitutes lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SDAaTC SECTION 2F.13. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Provincial and Municipal Assessor concerned and the Registrar of Deeds of the province, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Provincial Governor and the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. (Sec. 258, LGC) SECTION 2F.15. n Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the provincial building, and in a publicly accessible and conspicuous place in the municipality where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the province. The advertisement shall specify the amount of the delinquent tax, the interest, due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the municipal building, or on the property to be sold, or any other place as specified in the notice of the sale. SECTION 2F.16. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the Provincial Treasurer or his representative. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his representative, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 2F.17. Final Deed of Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided therein, the Provincial Treasurer shall execute a deed conveying due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sales rests. SECTION 2F.18. Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the provincial government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the Provincial Governor and the Sangguniang Panlalawigan. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the province without the necessity of an order from a competent Court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Provincial Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership therefore shall be fully vested on the province. SECTION 2F.19. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the general fund of the province. SECTION 2F.20. Further Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 2F.21. Collection of Real Property Tax through the Courts. The Provincial Government may enforce the collection of the basic real tax or any levied under this Article by civil action in any Court of competent jurisdiction. The Provincial Treasurer shall furnish the Provincial Attorney a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the province in the proper Court of competent jurisdiction. The jurisdiction of the Court is determined by the amount sought to be recovered exclusive of interests and costs. SECTION 2F.22. Action Assailing Validity of Tax Sale. No Court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the Court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any Court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. (Sec. 267, LGC) SECTION 2F.23. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession, to real property, the Court may motu propio or upon representation of the Provincial Treasurer or his representative, award such ownership, possession or succession to any party to the action upon payment to the Court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 2F.24. Provincial Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Provincial Governor and the Sangguniang Panlalawigan on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 2F.25. Periods within which to Collect Real Property Taxes. The basic real property tax and any other tax levied under this Chapter shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (a) the Provincial/Municipal Treasurer is legally prevented from collecting the tax; (b) the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; or (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. ARTICLE G Disposition of Proceeds SECTION 2G.01. Distribution of Proceeds. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Chapter, shall be distributed as follows: a) Province thirty five percent (35%) shall accrue to the General Fund; b) Municipality forty percent (40%) shall accrue to the General Fund of the municipality where the real property is located; and c) Barangay twenty five percent (25%) shall accrue to the General Fund of the barangay where the real property is located. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the real property tax due prior to the effectivity of the Local Government Code of 1991 (R.A. 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2G.02. Application of the Proceeds of the (Special Education Fund) SEF Tax. The proceeds of the additional one percent (1%) SEF tax shall be automatically released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined by the local school board concerned. SECTION 2G.03. Proceeds of the Tax on Idle Lands. The proceeds of the additional real property tax on idle lands shall accrue to the general fund of the province. ARTICLE H Special Provisions SECTION 2H.01. Condonation or Reduction of Real Property Tax and Interest. In case of calamity and analogous circumstances in the province, the Sangguniang Panlalawigan shall, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Provincial or Municipal Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 2H.02. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest of any year in the province. SECTION 2H.03. Duty of Registrar of Deeds and Notaries Public to Assist the Provincial/Municipal Assessor. It shall be the duty of the Registrar of Deeds and Notaries Public to furnish the Provincial/Municipal Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 2H.04. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the Provincial/Municipal Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 2H.05. Fees in Court Actions. As provided in Sec. 280 of the Local Government Code, all Court actions, criminal or civil, instituted at the instance of the Provincial/Municipal Treasurer or Assessor shall be exempt from the payment of Court and Sheriff's Fees. SECTION 2H.06. Fee in Registration of Papers or Documents on Sale of Delinquent Real Property. As provided in Sec. 281 of the Local Government Code, all certificates documents, and papers covering the sale of delinquent property to the Provincial Government if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. acEHCD SECTION 2H.07. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees. As provided in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through the mails by the Provincial/Municipal Assessor shall be exempt from the payment of postal charges or fees. SECTION 2H.08. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Chapter upon the expiration of the periods as provided in Sec. 2F.05, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2H.09. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer charged with the duty assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assess any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of six (6) months, or by a fine of Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the Court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Chapter to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of six (6) months, or by a fine of Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the Court. SECTION 2H.10. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the Court. SECTION 2H.11. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The Provincial/Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of six (6) months, or a fine of Five Thousand Pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the Court. CHAPTER III Provincial Taxes ARTICLE A Socialized Housing Tax SECTION 3A.01. Definition of Terms. When used in this Code: "Socialized housing" refers to housing programs and projects covering houses and lots or homelots duly undertaken by the government or the private sector for the underprivileged and homeless citizens which shall include sites and services, long-term financing, liberalized terms on interest payments and such other benefits in accordance with the provisions of R.A. 7279, otherwise known as the Urban Development and Social Housing Act of 1992. "Urban Areas" refer to all cities regardless of their population density and to municipalities with population density of at least five hundred (500) persons per square kilometer. SECTION 3A.02. Imposition of Tax. There is hereby levied an additional one-half (1/2) of one percent (1%) socialized housing tax on all lands in declared urban areas of the province, in excess of Fifty Thousand Pesos (P50,000.00), in addition to the basic real property tax. SECTION 3A.03. Declaration of Urban Areas. For this purpose, the Provincial Governor shall issue an Executive Order identifying the names of municipalities within the province which are declared as urban areas. SECTION 3A.04. Exemptions. Pursuant to the provisions of R.A. 7279, the following are exempted from the payment of socialized housing tax: a) Those included in the coverage of R.A. 6657, otherwise known as the Comprehensive Agrarian Reform Law; b) Those actually used for national defense and security of the state; c) Those used, reserved or otherwise set aside for government offices, facilities and other installations, whether owned by the national government, its agencies and instrumentalities, including government-owned or controlled corporations or by local government units; Provided, however, that the lands herein mentioned or portions thereof, which have not been used for the past ten (10) years from the effectivity of R.A. 7279, shall be covered by this Article; d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds necessary to maintain ecological balance and/or environmental protection as determined and certified by the proper government/agency; and e) Those actually and primarily used for religious, charitable or educational purposes, cultural and historical sites, hospitals and health centers and cemeteries or memorial parks. ARTICLE B Tax on Transfer of Real Property Ownership SECTION 3B.01. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. SECTION 3B.02. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the Provincial Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 3B.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3B.04. Exemption. The sale, transfer or other disposition of real property made pursuant to Republic Act No. 6657, otherwise known as the Comprehensive Agrarian Reform Law, shall be exempt from the tax herein imposed. SECTION 3B.05. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3B.06. Administrative Provisions. (a) The Registrar of Deeds of the province shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial or Municipal Assessment shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. (b) Notaries Public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 3B.07. Penalty. Any violation of the provision of the Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00) or imprisonment of six (6) months, or both at the discretion of the Court. ARTICLE C Tax on Business of Printing and Publication SECTION 3C.01. Imposition of Tax. There is hereby levied on persons, natural or juridical, engaged in the business of printing and/or publication of books, magazines, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and other printed materials of similar nature, a tax on business of printing and publication at the following rate: a) Fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding year. b) One-Twentieth (1/20) of one percent (1%) of the capital investment, in the case of a newly started business. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as herein provided. SECTION 3C.02. Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed. SECTION 3C.03. Time of Payment. The tax shall be paid to the Provincial Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. The Sangguniang Panlalawigan may, for a justifiable reason or cause, extend the time of payment of such taxes, fees or charges without surcharges or penalties, but only for a period of six (6) months. SECTION 3C.04. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3C.05. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36%) months. SECTION 3C.06. Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the Court. ARTICLE D Franchise Tax SECTION 3D.01. Definition of Franchise. It is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. SECTION 3D.02. Imposition of Tax. There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) on business enjoying a franchise based on the gross receipts which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the province. SDHTEC In the case of a newly started business, the tax shall be One-Twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding calendar years, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof as herein provided. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: a) If the principal office of the business is located in the province, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as the capital investment. b) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or city where it is located. c) Where the newly started business located in the province is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 3D.03. Exclusion. The term business enjoying franchise shall not include holders of certificates of public convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise. SECTION 3D.04. Time of Payment. The tax shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SECTION 3D.05. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manners as the tax due. SECTION 3D.06. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3D.07. Penalty. Any violation of the provision of this article shall be punishable by a fine of Five Thousand Pesos (P5,000.00) or imprisonment of six (6) months, or both, at the discretion of the Court. ARTICLE E Professional Tax SECTION 3E.01. Imposition of Tax. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate at Three Hundred Pesos (P300.00) for each profession. SECTION 3E.02. Coverage. The following professional who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax: Actuaries; architects: land and naval; aviators; certified public accountants; chemists; criminologists; customs brokers; dentists; dietitians; engineers; aeronautical, agricultural, chemical chief motor, civil, electrical, electronics, geodetic, marine, mechanical (including mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical engineers); mining, sanitary, etc.; food technologists; foresters; insurance agents, sub-agents, brokers, or adjusters; geologists; land surveyors; lawyers; marine officers: third mates, second mates, chiefmates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians; nurses; nutritionists; opticians; optometrists; pharmacists; physical and occupational therapists; real estate brokers; registered electricians; stockbrokers; sugar technologists; and veterinarians. SECTION 3E.03. Exemption. Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 3E.04. Payment of the Tax. The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid (139, d, LGC) SECTION 3E.05. Time of Payment. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 3E.06. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3E.07. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3E.08. Place of Payment. Every person legally authorized to practice his profession shall pay the professional tax to the province, where he practices profession or where he maintains his principal office, in case he practices his profession in several places. SECTION 3E.09. Administrative Provisions . (a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. (b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: (1) require payment by that person of the tax on his profession before employment and annually thereafter, and (2) submit a list of professionals under his/their employ to the Provincial Treasurer including the following information on or before the last day of March every years: (i) Name of professional; (ii) Profession; (iii) Amount of tax paid; (iv) Date and number of official receipt; and (v) Year covered and place of payment. Failure to submit the certified list herein required shall subject the person thereof to a penalty of Two Hundred Pesos (P200.00) per month of delay or fraction thereof. (c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and design, surveys and maps, as the case may be, the number of the official receipt issued to him. (d) For the purpose of collecting the tax, the Provincial Treasurer, with the assistance of Barangay Treasurers shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professionals presentation of proof of payment before registration of professional or renewal of their licenses. SECTION 3E.10. Penalty. Any violation of the provision of this Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00) or imprisonment of six (6) months, or both, at the discretion of the Court. ARTICLE F Amusement Tax SECTION 3F.01. Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, cockpits, beach resorts and other amusement places at the rate of thirty percent (30%) of the gross receipts from admission fees. SECTION 3F.02. Manner of Computing the Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Provincial Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 3F.03. Exemptions. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock, opera or similar concert shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SECTION 3F.04. Accrual of Proceeds of the Tax. The proceeds from the amusement tax shall be divided equally between the province and the municipality where the amusement place is located. SECTION 3E.05. Time and Manner of Payment. The tax imposed herein on the gross receipts realized during the month shall be paid to the Provincial Treasurer within ten (10) days of the succeeding month. A monthly amusement tax returns indicating the gross receipts for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the Provincial Treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The Provincial Treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. SECTION 3F.06. Surcharge for Failure to File or Fraudulent Filing of the Monthly Amusement Tax Return. Any owner or operator of an amusement place who fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Article. SECTION 3F.07. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3F.08. Interest on Unpaid Tax. In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3F.09. Administrative Provisions. (a) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered with the Provincial Treasurer without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The Provincial Treasurer shall likewise issue a certification to the owner, proprietor, operator or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his Office. A color scheme and numbering system shall be prescribed by the Provincial Treasurer for control purposes. (b) Owners, proprietors, operators or lessees of amusement places are hereby required to provide their establishments two boxes, one box marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the other box marked with letter "G". (c) The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the Provincial Government. Both boxes shall be opened daily in the presence of representatives from the management and the provincial government who shall certify the number of admission tickets by denomination in the daily count sheet. The daily count sheets of admission tickets shall be attached to the Monthly Amusement Tax Return to be submitted to the Provincial Treasurer. The City or Municipal Treasurer of the city or municipality where the amusement place is located shall be furnished a copy of such return. (d) Owners or operators of ever amusement place shall post in a conspicuous place in front of the ticket booth a notice printed in big bold letters or numbers, showing the amount of admission office. When there is a change in the admission price, the owner or operator of the said amusement place shall, within ten (10) days from the effectivity of such change, inform in writing the Provincial Treasurer the details of the changes in admission price. SECTION 3F.10. Penalty. Any violation of the provision of this Article particularly paragraph b of Sec. 3E.9 shall be punishable by a fine of Five Thousand Pesos (P5,000.0) or imprisonment of six (6) months, or both, at the discretion of the Court. AScHCD ARTICLE G Annual Fixed Tax for Every Delivery Truck or Van SECTION 3G.01. Imposition of Tax. There is hereby levied an annual fixed tax in the amount of Five Hundred Pesos (P500.00) for every delivery truck, van or any vehicle, regardless of the number of wheels, used by manufacturers, producers, wholesalers, dealers, suppliers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, oil and fuel and other products to sales outlets, or consumers, whether directly or indirectly within the province. SECTION 3G.02. Time of Payment. The tax herein imposed shall be paid at the Office of the Provincial Treasurer on or before the fifteenth (15th) day of January of the year; however, any person, natural or juridical, first engaging in the business of delivery truck/van/vehicle within the year shall pay the full tax before engaging in business. SECTION 3G.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3G.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total amount of the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3G.05. Administrative Provisions. (a) The Provincial Treasurer shall keep a registry of trucks, vans or vehicles subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. (b) The owner or proprietor of the truck, van or vehicle shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the Provincial Treasurer for processing and approval. (c) The Provincial Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid. (d) The Provincial Government shall have partnership with the Cavite Traffic Management Office (CTMO) and the Land Transportation Office (LTO) in the effective implementation of this provision. SECTION 3G.06. Penalty. Any violation of the provision of this Article shall be punishable by a fine of Five Thousand Pesos (P5,000.00) or imprisonment of six (6) months, or both, at the discretion of the Court. ARTICLE H Tax on Sand, Gravel and Other Quarry Resources SECTION 3H.01. Definition of Terms. "Public Land" means the land whose title still remains in the Government. "Public Waters" means bodies of water belonging to the public domain such as, but not limited to seas, bays, ponds, creeks, streams, river and swamps. "Permit" means the license to engage in the activity or business of extracting sand, gravel and other quarry resources in the province. "Permittee" means one who to whom a permit is issued. "River Bed" means bed of creeks, streams, brooks, etc., the ground covered by water during its highest flood without causing inundation. "Foreshore" means the area offshore beyond 100 meters from the watermark at the man low tide extending seaward or lakeward. "Sand" means particles of rock passing 2 mm sieve. "Quarry Resources" means any common stone or other common mineral substances as the Director of the Bureau of Mines and Geo-Sciences such as but not restricted, to marl, marble, granite, volcanic ciders, basalt, tuff, rock, limestone, silica and phosphate; Provided, they contain no metal or metals or other valuable minerals in economically workable quantities. "Qualified Person" means a Filipino citizen, of legal age, and with capacity to contract or a juridical person with at least 60% of the capital is owned at all times by a Filipino citizen and duly registered with the Securities and Exchange Commission (SEC) or the Cooperative Development Authority (CDA), pursuant to Republic Act No. 69388. "Fair Market Value" means the appraisal per cubic meter in the locality of ordinary stones, sand, gravel and other quarry resources. "Private Land" means the land whose title is in the name of a private natural or juridical person. SECTION 3H.02. Imposition of Tax. There shall be levied upon any person, natural or juridical, a tax of ten percent (10%) of the fair market value in the locality per cubic meter of sand, gravel, earth, ordinary stones and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands, or from the beds of seas, lakes, rivers, streams, creeks and other public water within the territorial jurisdiction of the province. For this purpose, the Provincial Treasurer shall periodically determine the fair market value of sand, gravel, earth, ordinary stones and other quarry resources in the different cities and municipalities of the province at least once in every six (6) months or as often as necessary. SECTION 3H.03. Time and Place of Payment. The tax shall be due and payable to the Provincial Treasurer or his authorized representatives, upon approval of the Provincial Governor of the permit to extract the above mentioned materials and the issuance of the Governor's Permit and before materials are taken or removed. SECTION 3H.04. Exemptions. Holders of gratuitous permit and permit for personal use issued in accordance with this ordinance are exempted from the tax herein imposed. SECTION 3H.05. Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: (a) Province Thirty percent (30%) (b) City or Municipality where the sand, gravel, earth, ordinary stones and other quarry resources are extracted Thirty percent (30%) (c) Barangay where the sand, gravel, earth, ordinary stones and other quarry resources are extracted Forty percent (40%) SECTION 3H.06. Penalties. Any person found guilty of violating any of the provisions of this Article shall be punished by: (a) First violation, a penalty of Two Thousand Pesos (P2,000.00) (b) Second violation, a penalty of Four Thousand Pesos (P4,000.00) (c) Third and Subsequent violations, a penalty of Five Thousand Pesos (P5,000.00) or an imprisonment of one (1) year or both, depending upon the discretion of the Court, and the offender shall be disqualified or no longer be entitled for reapplication of any permit to extract sand, gravel and other quarry resources. When the violation is committed by a juridical person or partnership, the president, manager, director, partners or any other responsible officials thereof, who shall have directed or induced the commission on the offense shall be criminally liable as principal thereof. SECTION 3H.07. Fine/Penalty on Confiscated/Apprehended Equipments and Conveyances Used in Violation of Existing Laws, Rules and Regulations on Mining/Quarrying Operations. There shall be collected the corresponding amount on confiscated/apprehended vehicles used in violation of mining/quarrying laws, rules and regulations, as follows: Equipment Fine/Penalty Bulldozer P10,000.00 Backhoe 10,000.00 Crane 10,000.00 Grader 3,000.00 Loader 5,000.00 Truck 2,000.00 Crushers 20,000.00 Other Accessories 500.00 each ARTICLE I Groundwater Extraction Tax SECTION 3I.01. Imposition of Fees. There shall be levied, assessed and collected on all owners, proprietors, and operators of the groundwater wells for commercial, industrial and recreational purposes, a groundwater extraction tax based on a monthly level of water extracted at the rates prescribed below: Not Over 2,500 Cu.M. P2.50 per cu.m. Over 2,500 cu.m. but not P6,250.00 plus P2.60 per cu.m. over 7,500 cu.m. in excess of 2,500 cu.m. Over 7,500 cu.m. but not P19,250.00 plus P2.75 per cu.m. over 25,000 cu.m. in excess of 7,500 cu.m. Over 25,000 cu.m. but not P67,375.00 plus P2.90 per cu.m. over 50,000 cu.m. in excess of 25,000 cu.m. Over 50,000 cu.m. P139,875.00 plus P3.00 per cu.m. SECTION 3I.02. Definition of Terms. When used in this Code: a) "Use of groundwater for industrial purposes" shall refer to the utilization of groundwater in factories, industrial plants and mines, including the use of water as ingredient of a finished product. b) "Use of groundwater for commercial purposes" shall refer to the utilization of groundwater for the ordinary exercise of any commercial business such as, but not limited to, stores, restaurants, public eating establishments, laundry, cinema houses, hotels, cleaning of vehicles, etc., as in gasoline stations, and the selling of water to private consumers. c) "Use of groundwater for recreational purposes" shall refer to the utilization of groundwater for swimming pools, bathhouses, boating, water skiing, golf courses and other similar facilities in resorts and other places of recreation. d) "Use of groundwater for domestic purposes" shall refer to the utilization of groundwater for drinking, washing, bathing, cooking, or other household needs, home garden and watering of lawn or domestic animals. e) "Use of groundwater for irrigation" shall refer to the utilization of groundwater for producing agricultural products. SECTION 3I.03. Exemption. The following shall be exempt from the groundwater extraction tax: (a) Owners, proprietors or operators of groundwater wells for residential and irrigation purposes; (b) Owners, proprietors or operators of groundwater wells used in dormitories, hospitals, and educational institutions; and (c) Cooperatives owning or operating groundwater wells. SECTION 3I.04. Implementing Office. The Provincial Government-Environment and Natural Resources Office (PG-ENRO) under the Office of the Governor shall be the lead department in implementing the Groundwater Extraction Tax and shall have the following functions and responsibilities: a) To manage, control, and regulate the use of groundwater throughout the province to ensure its optimum use and conservation; (b) To assess the groundwater tax liabilities of the drillers and users of groundwater in the province and to maintain an information base on such users, groundwater wells, and other pertinent facts regarding the province's water resources and their utilization. (c) To coordinate with the National Water Resources Board, local water districts and water utility companies operating within the province in the formulation and implementation of policies and regulations regarding the groundwater resource of the province; and AcICHD (d) To undertake research and development and other programs aimed at conserving, protecting and enhancing the availability of water resources to future generations of the province's population. SECTION 3I.05. Assessment, Filing of Return and Payment of Tax. The groundwater extraction tax shall be assessed by the PG-ENRO. Parties subject to the tax shall file the appropriate return with and pay to the Provincial Treasurer's Office on a monthly basis. SECTION 3I.06. Notice and Inspection. The PG-ENRO shall issue a license and/or permit to groundwater drillers and registered groundwater users. Existing owners, proprietors, operators or any person operating a ground well for commercial, industrial and recreational purposes shall, within thirty (30) days from the effectivity of this Code, notify the PG-ENRO through the local water utility company covering the area (if there is one) of the location of such wells, their utilization and such other pertinent information as the PG-ENRO may describe. The latter shall submit the information on registered well owners and operators, particularly on well users engaged in industrial and commercial undertakings, to the Provincial Treasurer's Office from the registration of said persons with the PG-ENRO. SECTION 3I.07. Installation of Metering Device. It shall be the responsibility of the owner, proprietor, and/or operator to secure a water permit for drilling groundwater and to install the necessary metering device, in the presence of the PG-ENRO representative, to measure the amount of water extracted subject to the tax herein imposed. SECTION 3I.08. Penalties. Any person found guilty of violating any of the provisions of this Article shall be punished by: (d) First violation, a penalty of Two Thousand Pesos (P2,000.00) (e) Second violation, a penalty of Four Thousand Pesos (P4,000.00) (f) Third and Subsequent violations, a penalty of Five Thousand Pesos (P5,000.00) or an imprisonment of one (1) year or both, depending upon the discretion of the Court, and the offender shall be disqualified or no longer be entitled for reapplication of any permit to extract sand, gravel and other quarry resources. When the violation is committed by a juridical person or partnership, the president, manager, director, partners or any other responsible officials thereof, who shall have directed or induced the commission on the offense shall be criminally liable as principal thereof. SECTION 3I.09. Accrual of Proceeds of the Tax and Fines Collected. The monies collected under this provision shall be earmarked as follows: (a) Ten percent (10%) shall accrue to the PG-ENRO for its maintenance; and (b) Ninety percent (90%) shall accrue to the General Fund of the province. ARTICLE J Golfer's Environmental Fees SECTION 3J.01. Imposition of Fees. There shall be levied a golfer's environmental fee amounting to Twenty Pesos (P20.00) to every player every round of golf. SECTION 3J.02. Collection of Fees. All owners of golf courses shall require their players to pay the corresponding amount due them. The names of the players and the amount paid shall be listed down by the operators of golf courses to the logbook provided by the Office of the Provincial Treasurer. On a weekly basis, a representative from the Office of the Provincial Treasurer shall check the said logbook and shall collect from the owners of golf courses the monies paid by the golf players. CHAPTER IV Permit and Regulatory Fees ARTICLE A Governor's Permit Fees SECTION 4A.01. Imposition of Fees. There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor's permit for every person that shall conduct a business, or activity within this province. (a) On those engaged in the business of printing and publication P500.00 (b) On business enjoying a franchise 500.00 (c) On proprietors, lessors, or operators of amusement places 500.00 (d) Extraction of Quarry Resources 500.00 (e) On operators of delivery trucks or vans regardless of the number of trucks or vans 200.00 (f) Development permit fee 1.00/sq.m. The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. One line of business or activity does not become exempt by being conducted with some other business activity for which the permit fee has been paid. TAIaHE Any person who is beginning to start business or will extract the aforementioned quarry resources after January 20, shall pay the full amount of the fee imposed herewith. If the application to extract said materials is filed and granted only during the fourth quarter of the year, the permit fee shall be one-fourth (1/4) of the rate prescribed herein. SECTION 4A.02. Administrative Provisions. (a) Application for permit; false statement. A written application for a permit to operate a business or engage in an activity shall be made in three (3) copies and filed with the Office of the Governor. The application form shall set forth the name and residence of the applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as may be required. The permit shall be granted only if (1) the applicant therefore has no unsettled tax obligation whatsoever to the Provincial Government; (2) zoning regulation and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or licensee may further be prosecuted in accordance with the penalty provided in this Article. (b) Issuance of permit; its contents. Upon approval of the application for a Governor's permit, two (2) copies of the application duly signed by the Governor shall be returned to the applicant. One (1) copy shall be presented to the Provincial Treasurer as basis for collection of the Governor's permit fee and the corresponding tax. The Governor's permit shall be issued by the Provincial Governor upon presentation of receipt for the payment of the Governor's permit fee and the tax, if any. Every permit issued in accordance with this Article shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g. , location of the business, date of issue and expiration thereof; and other information as may be necessary. The Provincial Governor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen, or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of One Hundred Pesos (P100.00). (c) Duration and renewal of permit. The Governor's permit shall be granted for a period of not more than one (1) year and shall expire on the thirty-first (31st) of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. (d) Posting of permit. Every permittee shall keep his permit posted at all times in his place of business or office or in the absence of any fixed place of business or office he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Provincial Governor, or his duly authorized representative. (e) Revocation of permit. When a person doing business or engaging in an activity under the provisions of this ordinance violates any provision of this Article; refuses to pay an indebtedness or liability to the province; abuses his privilege to do business in the province to the injury of the public morals or peace, or when a place where such business is established is being conducted in a disorderly or unlawful manner, a nuisance or permitted to be used as a resort for disorderly characters, criminals, or women of ill repute, the Provincial Governor may, after investigation, revoke the Governor's permit. Such revocation shall operate to forfeit all sums which may have been paid with respect of said privilege, in addition to the fines and imprisonment that may be imposed by the Court for the violation of any provision of this Code or ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit any exercise thereof by the Sangguniang Panlalawigan. (f) Expiration of permit upon revocation or surrender. Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. SECTION 4A.03. Regulatory Provisions. (a) On the business of printing or publication. No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Governor that all safety regulations in connection with the installation of the printing machines have been complied with. (b) On business with a franchise. The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor and Employment (DOLE) that all safety requirements in connection with the business and other matters related thereto have been complied with. (c) On delivery trucks or vans. Manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the provincial limits shall provide all trucks or vans with "xerox" or similar copies of their respective permits which shall be posted and displayed on the vehicles' windshields. cDHAES SECTION 4A.04. Time and Manner of Payment. The fee imposed in the preceding section shall be paid to the Provincial Treasurer upon application for a Governor's Permit before any business or activity can be lawfully begun or pursued and within the first 20 days of January of each year in case of renewal thereof. In case of new applicants for a Governor's permit fee, it shall be paid within the first 20 days of each quarter. SECTION 4A.05. Surcharge for Late Payment. Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of 25% of the original amount of tax due, such surcharge to be paid on the same time in the same manner as the fee is due. SECTION 4A.06. Exemption. Countryside and Barangay Business Enterprises (CBBE) and Cooperatives duly registered under RA 6810 and RA 6938 respectively, are exempted from the payment of the Governor's permit fee prescribed in this Article. Business enterprises certified by the Board of Investments as pioneer or non-pioneer for a period of six (6) months and four (4) years, respectively, are exempted from the payment of the fee prescribed in this Article. ARTICLE B Secretary's Fees SECTION 4B.01. Imposition of Fees. There shall be collected the following fees from every person requesting for copies of office records and documents from offices of the province: Certification and/or issuance of certified copies/other related services: 1. By the Provincial Assessor's Office: a.) Processing fee P25.00 b.) Tax Declaration P50.00/t.d. c.) Verification fee P50.00/t.d. d.) Sketch map/tax map P20.00/page e.) Ordinary certifications P20.00/page (encumbrance improvements, no land holdings) f.) Reclassification fee P1.00/sq.m. h.) Annotation Fee 1/8 of 1% of the amount of mortgage/bail bond 2. By the Sangguniang Panlalawigan: a.) Resolutions and Ordinances P20.00/page b.) Stenographic transcripts 20.00/page 3. By the Provincial Treasurer's Office: a.) On tax payment P20.00/page 4. By the Office of the Register of Deeds: a.) Copies of any official P20.00/page document in its custody 5. By the Office of the Provincial Prosecutor: a.) Clearance P20.00/page b.) Jurat, except in affidavits 20.00/page supporting a criminal case c.) Legal opinions 20.00/page 6. By the Clerk of Court, RTC: a.) Clearance P20.00/page b.) Decisions, order or pleadings 20.00/page c.) Jurat, except in affidavits 20.00/page supporting a criminal case 7. By the Provincial Attorney's Office a.) Legal opinion P20.00/page b.) Jurat, except in affidavits to support criminal cases 20.00/page 8. By the Provincial Veterinarian's Office: For inspection and issuance of clearance in connection with the activity of transporting outside Cavite the following: a.) Carabaos P40.00/head b.) Cattle/horses 30.00/head c.) Goats/pigs 6.00/head d.) Native Chicken Below 10 heads 1.00/head 10-50 heads 10.00/head 50 above 20.00/head e.) Gamecocks/other fowls 5.00/head 9. By the Provincial Tax Enforcement Team: For inspection and issuance of Certificates of Quarry Resources Origin (COQRO) in connection with the activity of transporting sand, gravel, and other quarry resources outside Cavite 10.00/ton or fraction thereof 10. By the Human Resource Management Office (a) Service Record P20.00/page (b) Certificate of Employment and Compensation 20.00/page 11. By the Provincial Accounting Office (a) Certificate of Remittance P20.00 (GSIS, PHIC, & Pag-ibig) (b) BIR Certificate P50.00 (VAT & WHT Quarterly Issuances of certifications and/or certified copies of official records, documents, communications and other papers not specifically mentioned in No. 1 to 10 of this Section shall be charged P20.00 per page for the first two (2) copies (original and one duplicate) and any copy in excess thereof shall be charged P5.00 per copy 12. By the General Services Office: a.) Suppliers Annual 800.00/supplier Identification Card b.) Processing for Initial Accreditation 500.00 c.) Processing for Annual Renewal 200.00 of Accreditation d.) Band services 1,000.00/affair 13. By the Provincial Library: a.) Overdue books, magazines, 2.00/day each publications and others 14. By the Materials Testing Laboratory Provincial Engineer's Office: a.) Compacion test 400.00/test b.) Grading services 100.00/service c.) Field density test 250.00/test d.) Liquid limit test 100.00/test e.) Plastic limit test 100.00/test f.) Specific gravity test 100.00/test g.) Absorption test 100.00/test h.) Abrasion test 400.00/test i.) Moisture content test 75.00/test 15. By the Provincial Planning and Development Office: a.) Certification of conformity to P100.00 each land use plans b.) Other certification/documents 20.00 each c.) Technical/consultancy services 5% of project cost d.) Preparation of maps P20.00/page 16. By the Local Pre-Qualification, Bidding and Awarding Committee (PBAC) a.) Bid Proposal 1% of the total amount of the proposal SECTION 4B.02. Time of Payment. The fees shall be paid to the Provincial Treasurer at the time of request. Receipt shall be presented to the office from which a document is being requested. ARTICLE C Charges for Use of Provincial Government Facilities SECTION 4C.01. Rentals for the Use of Property Owned by the Province. a) Sangguniang Panlalawigan Session Hall P500.00/day b) Cavite Provincial Gymnasium 500.00/day c) Cavite Sports Complex 500.00/day d) KPFH Conference Room 500.00/day e) Farmers & Fishermen's Hall 250.00/day SECTION 4C.02. Exemption. The fees imposed in this Article shall not be collected if said facilities will be used by government offices for official business. SECTION 4C.03. Time of Payment. The fees shall be paid to the Provincial Treasurer at the time of the request. ASEcHI ARTICLE D Hospital Charges and Fees SECTION 4D.01. Imposition of Hospital Charges and Fees. There shall be imposed in all hospitals owned and operated by the Provincial Government of Cavite, the following charges and fees: a) Consultation Fee P10.00 b) Medical Certificate: b.1. For local use 20.00 b.2. For foreign purpose 50.00 b.3. Medico-legal 20.00 b.4. Service Records 20.00 b.5. Certificate for claims of Workmen's Compensation and other Insurance Claims 50.00 c) Room and Board: c.1. Primary 200.00/day c.2. Secondary 250.00/day c.3. Tertiary 300.00/day d) Ambulance: d.1. For use within the Municipality 50.00 where the hospital is located d.2. For use outside the municipality 50.00 plus 5.00/km. e) Delivery Charges: e.1. Delivery Room 60.00 e.2. Anesthesia 15.00 e.3. Delivery Pack 20.00 f) Circumcision 50.00 g) Suturing: g.1. For Suture (Silk) 5.00 g.2. For Suture (Chronic) h) Dressing: (Per Wound) For Outpatient 10.00 i) Laboratory Examination Fees: i.1 Blood Chemistry (a) FBS 70.00 (b) BUN 70.00 (c) CHOLESTEROL 70.00 (d) CREATININE 70.00 (e) URIC ACID 70.00 (f) ALT 95.00 (g) AST 95.00 (h) ALKALINE PHOSPHATES 95.00 (i) TRIGLYCERIDES 110.00 (j) TOTAL PROTEIN 70.00 (k) TOTAL BILIRUBIN 95.00 (l) CHLORIDE 70.00 (m) CO2 95.00 (n) Na 95.00 (o) K 95.00 (p) HDL CHOLESTEROL 135.00 (q) ACID PHOSPHATES 95.00 1.2 Immunology (a) VDRL 95.00 (b) FTA-ANS 100.00 (c) TIDAL OR WELL FELIX REST 150.00 (d) HEPATITIS B SERUM MARKERS: (d1) HbaAG (E1A) 135.00 (d2) HbaSG (RPHA) with adoption 135.00 (d3) Anti-HBs 150.00 (d4) Anti-NBc 160.00 (d5) HBoAG/Anti-NBe 200.00 (d6) Package: (6i) 2 markers (HBsAG) 300.00 HBeAG/Anti-Hbe (6ii) 3 markers (HBsAG) 400.00 Anti-HB, Anti-NBc (6iii) 4 markers (HBsAG) 600.00 HBeAG/Anti-NBe, Anti-HBs, Anti-HBC (7d) Hepatitis A: Anti-HAV 1 gm. 250.00 (78) Hepatitis C: HCV 400.00 (79) HIC Antibody: (9i) HIV ab (HIA) 200.00 (9ii) HIV (PA) 150.00 (9iii) HIB ab Supplemental (WB) 800.00 i.3 Hematology (a) ABO Typing 60.00 (b) RH Typing 75.00 (c) Full Red Cell Phenotyping 500.00 (d) Red Cell Panel (ANTISODY) Determination 300.00 (e) Direct Coomb's Test 60.00 (f) Indirect Coomb's Test 60.00 (g) CBC (complete blood count) 75.00 (h) ESR 35.00 (i) Bleeding Time/Clotting Time 60.00 (j) Thrombocyte ct. 95.00 (k) Reticulocyte 60.00 (l) Malaria/Trypanosoma Detection 60.00 (m) Evaluation of Peripheral Smear 120.00 (n) Prothrombon Time 75.00 (o) Activated partial Chromboplastic Time 135.00 (p) L.E. Cell Preparation 95.00 Special Test: (1) Peroxisdese 50.00 (2) LAP 50.00 (3) Sudan Black 50.00 (4) Dual Esterase 50.00 1.4 Parasitology: (a) Routine Stool Examination 45.00 (b) Direct Fecal Smear (0.85% NSS) 45.00 (c) (1) Iodine Mount 50.00 (2) Kato Thick Smear 50.00 (d) Stool Concentration Examination (1) Formalin Ether (2) Methiolate-Iodine Formalin Concentration (3) Filaria Blood Exam. 65.00 (4) Schistosomiases COPT 65.00 (e) Cecult blood i.5 Bacteriology: (a) Acid Fast Stain Smear 60.00 (b) Acid Fast Bacilli Culture 95.00 (c) Gram Stain 60.00 (d) Bacterial Culture and Sensitivity 150.00 (e) Isolation and Identification of: (e)(1) Enteropethogenicicoli 120.00 (e)(2) Campylobacter 120.00 (e)(3) Aeromonas 120.00 (e)(4) Plosiomonas 120.00 (e)(5) Yersinia 120.00 (f) Specie Identification from bacterial isolates for: (f)(1) Salmonella 120.00 (f)(2) Shigella 120.00 (f)(3) Vibrio Cholera 120.00 (f)(4) Vibrio Parahomclyticus 120.00 i.6 Anatomic Pathology (a) Cytology 50.00 (b) Surgical pathology 75.00 (c) Special Stain 150.00/mtd. (c)(1) Wilder's Method for Reticulum 50.00 (c)(2) Surgical w/ 1-2 slides 150.00 (c)(3) Gomori's method for Reticulum 50.00 (d) Referral Professional Fee (d)(1) Cytology 100.00 (d)(2) Surgical w/ 1-2 slides 150.00 (d)(3) Surgical with multiple slides 200.00 i.7 Clinical Microscopy (a) Routine Urinalysis 50.00 (b) Special Tests (b)(1) Bile test 50.00 (d)(2) Urinary Calculi Analysis 65.00 (c) Urobilinogen 60.00 (d) Strip 45.00 i.8 Water Analysis (a) Biological Oxygen Demand (BOD) 560.00/sample (b) Physical & Chemical Exam. 160.00/sample (c) Water Bacteriology 70.00/sample (d) Waste Water 70.00/parameter (e) Bacterial Density Plate Count 300.00 +100.00/sample (f) Particulate Sampling Testing 200.00 MICROSCOPE +100.00/sample (g) X-ray g.1. Standard 100.00 g.2. Small 30.00 (h) EKG 150.00 (i) Nebulizer (excluding medicine) 10.00 (j) Oxygen (per liter) .40 (k) Surgery (to be based on medicine rates) (l) Dental Services l.1 Extraction 40.00 SECTION 4D.02. Exemptions. The following shall be exempted from the charges and fees herein imposed: a) Patients duly certified as indigent by the Social Welfare and Development Officer and the Municipal Treasurer of the Municipality where they reside. b) Elected or appointed Barangay and Sangguniang Kabataan officials, excluding their dependents. c) Barangay Health Officers, excluding their dependents. The exemptions herein granted shall include free medicines if available in the hospital where the patient is confined or admitted. SECTION 4D.03. Discounts. There shall be a twenty percent (20%) discount of the total hospital charges and fees to the following: a) Senior Citizens and other Government Retiree b) Government Officials and Employees and their dependents SECTION 4D.04. Issuance of Official Receipts. It shall be the duty of the chief of hospitals or his duly authorized representative to issue official receipt to any payment of charges and fees herein imposed. SECTION 4D.05. Imposition of Other Charges. There shall be imposed the following charges and fees by the Cavite Center for Mental Health (CCMH): a) Disability Certificate (Both for residents and non-residents) P150.00 b) Other certificates (Both for residents and non-residents) P500.00 c) Affiliation Fee (For every student having affiliation to the center by conducting on-the-job training) P300.00 SECTION 4D.06. Penalty. Violation of any provisions of this Article shall be punished by a fine of Five Thousand Pesos (P5,000.00) or an imprisonment of six (6) months, or both fine and imprisonment at the discretion of the Court. CHAPTER V General Administrative and Penal Provisions ARTICLE A Collection and Accounting of Provincial Revenues SECTION 5A.01. Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all provincial taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments in accordance with the provisions of this Code. SECTION 5A.02. Accrual of Tax. Unless otherwise provided in this Code, all provincial taxes, fees, and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or charges in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. ITAaHc SECTION 5A.03. Time of Payment. Unless otherwise provided in this Code, all provincial taxes, fees, and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter and the case may be. The Sangguniang Panlalawigan may, for justifiable reason or case, extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SECTION 5A.04. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 5A.05. Interests on Other Unpaid Revenues. Where the amount of any other revenue due to the province except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which was given rise to its collection, there shall be collected as part of the amount an interest at the rate of two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 5A.06. Collection of Provincial Revenues by the Provincial Treasurer. Unless otherwise specified, all provincial taxes, fees, or charges shall be collected by the Provincial Treasurer and his duly authorized deputy. The Provincial Treasurer may designate the City/Municipal Treasurer as his deputy to collect provincial taxes, fees, or charges. In case a bond is required for the purpose, the provincial government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code. SECTION 5A.07. Examination of Books of Accounts and Pertinent Records of Business Establishments by the Provincial Treasurer. The Provincial Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any person, partnership, corporation, or association subject to provincial taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period which shall be the year immediately preceding the examination, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized, is made by a duly authorized deputy of the Provincial Treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the record of the revenue district office of the Bureau of Internal Revenue shall be made available to the Provincial Treasurer, his deputy or duly authorized representative subject to the guidelines issued by the Department of Finance. SECTION 5A.08. Promulgation of Rules and Regulations. a) Within thirty (30) calendar days after the approval of this Code, the Provincial Governor shall convene the Oversight committee as herein provided to formulate and issue the appropriate rules and regulations necessary for the efficient and effective implementation of the provision of this Code. b) The Oversight Committee shall be composed of the Provincial Vice-Governor, as the Chairman, the Provincial Administrator, as the Vice-Chairman, and the following as members: 1) The Chairman, Ways and Means Committee, Sangguniang Panlalawigan. 2) The Secretary to the Sangguniang Panlalawigan. 3) The Provincial Treasurer. 4) The Provincial Assessor. 5) The Provincial Accountant. 6) The Provincial Budget Officer. 7) The Provincial Planning and Development Coordinator. 8) The Provincial Engineer. 9) The Provincial Legal Officer. c) The Committee shall submit its recommendations to the Provincial Governor within two (2) months after its first meeting. Thereafter, the Committee shall monitor the implementation of the provisions of this Code and recommend from time to time additional rules and regulations or changes thereof. SECTION 5A.09. Accounting of Collection. Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of existing laws, rules and regulations, and credited to the General Fund of the Provincial Government. SECTION 5A.10. Accrual to the Government Fund of Fines, Costs and Forfeitures. Unless otherwise provided by law or ordinances, fines, costs, forfeitures, and other pecuniary liabilities imposed by the Court for violation of any provincial ordinance shall accrue to the General Fund of the province. CHTAIc SECTION 5A.11. Issuance of Receipts. It shall be the duty of the Provincial Treasurer or his authorized representative to issue the necessary receipt to the person paying the tax, fee or charge, indicating therein the date, amount, name of the person paying and the account for which it is paid. In acknowledging payment of provincial taxes, fees and charges, it shall be the duty of the Provincial Treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding provincial tax ordinance. SECTION 5A.12. Record of Taxpayers. It shall be the duty of the Provincial Treasurer to keep records, alphabetically arranged and open to public inspection, of the names of all persons paying provincial taxes, fees and charges, as far as practicable. He shall establish and keep current the appropriate tax role for each kind of tax, fee or charge provided in this Code. ARTICLE B Civil Remedies for Collection of Revenues SECTION 5B.01. Local Governments' Lien. Provincial taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or juridical action, not only upon any property or rights therein which may be subject to the lien but also upon any property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent provincial taxes, fees and charges including related surcharges and interests. SECTION 5B.02. Civil Remedies. The civil remedies for the collection of provincial taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: a. By administrative action thru distraint of goods, chattel, or effects, and other personal property of whatever character, including stocks and other securities, debts credits, bank accounts, and interest in and rights to persona property, and by levy upon real property and interest in or rights to real property; and b. By judicial action. Either or both of these remedies may be pursued concurrently or simultaneously at the discretion of the Provincial Treasurer upon approval of the Provincial Governor. SECTION 5B.03. Distraint of Personal Property. The remedy by distraint shall proceed as follows: a) Seizure. Upon failure of the person owing any provincial tax or other impositions to pay the same at the time required, the Provincial Treasurer or his deputy may upon written notice, seize or confiscate any personal property belonging to that person of any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. c) Publication. The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the province where the distraint is made specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above mentioned and the publication or posting of the notice. One of the places for the posting of the notice shall be at the Office of the Provincial Governor. d) Release of Distrained Property upon Payment prior to Sale. If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the Provincial Treasurer, shall make a report of the proceedings in writing to the Provincial Governor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the Provincial Government for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be canceled. Said Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman, with a representative of the Commission on Audit and the Provincial Assessor as members. f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until full amount due, including all expenses is collected. EATCcI SECTION 5B.04. Levy on Real Property. After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Provincial Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificates shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the descriptions of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and the Register of Deeds of the municipality where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property is question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Provincial Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any level shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. SECTION 5B.05. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or any of his deputies who fail to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 5B.06. Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof of as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the provincial building and in a public and conspicuous place in the city/municipality or barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the province where the property is located. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall either at the main entrance of the provincial building, or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan. The Provincial Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over claim and cost of sales shall be turned over to the owner of the property. The Provincial Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Article, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal land real property including improvements thereon. SECTION 5B.07. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Provincial Treasurer or the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency, the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payments shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Provincial Treasurer or his deputy. The Provincial Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of two percent (2%) per month therein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 5B.08. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. DHITCc SECTION 5B.09. Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the province to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Provincial Government without the necessity of an order from a competent Court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Provincial Treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Provincial Government. SECTION 5B.10. Resale of Real Estate for Taxes, Fees, or Charges. The Sangguniang Panlalawigan shall, by separate ordinance duly approved, and upon notice of not less than twenty (20) days sell and dispose of the real property acquired in section 7B.09 at public auction. The proceeds of the sale shall accrue to the General Fund of the province. SECTION 5B.11. Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The province may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any Court of competent jurisdiction. The civil action shall be filed by the Provincial Treasurer within the period prescribed in subsection (A) of Sec. 5B.14 of this Code. SECTION 5B.12. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 5B.13. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy attachment or execution thereof for delinquency in the payment of any provincial tax, fee or charge, including the related surcharge and interest: a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment. b) One (1) horse, cow, carabao, or other best of burden, such as the delinquent taxpayer may select and necessarily used by him in his ordinary occupation. c) His necessary clothing, and that of all his family. d) Household furniture and utensils necessary for house-keeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00). e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months. f) The professional libraries of doctors, engineers, lawyers and judges. g) Any material or article forming part of a house or improvement of any real property. SECTION 5B.14. Taxpayer's Remedies. a) Period of Assessment and Collection. (1) Provincial taxes, fees or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, That taxes, fees or charges which have accrued before the effectivity of the Local Government Code (R.A. 7160) may be assessed within a period of three (3) years from the date they became due. (2) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (3) Provincial taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, That, taxes, fees or charges assessed before the effectivity of the Local Government Code (R.A. 7160) may be collected within a period of three (3) years from the date of assessment. (4) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: (i) The Treasurer is legally prevented from making the assessment of collection; (ii) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and (iii) The Taxpayer is out of the country or otherwise cannot be located. (b) Protest of Assessment. When the Provincial Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Provincial Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Provincial Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the Provincial Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the Provincial Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the Court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. cEaSHC c) Claim for Refund of Tax Credit. No case or proceeding shall be maintained in any Court for the recovery of any tax, fee, or charge erroneously or illegally collected until all written claim for refund or credit has been filed with the Provincial Treasurer. No case or proceeding shall be entertained in any Court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. (d) Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a Court of competent jurisdiction. ARTICLE C Miscellaneous Provisions SECTION 5C.01. Power to Levy Other Taxes, Fees, or Charges. The Province shall exercise the power of levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, That the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy: Provided, further, That the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 5C.02. Publication of the Revenue Code. Within ten (10) days after its approval, the Code shall be published in full in a newspaper of local circulation. SECTION 5C.03. Public Dissemination of this Code. Copies of this Provincial Revenue Code shall be furnished to the Provincial Treasurer and the Provincial Administrator for public dissemination. SECTION 5C.04. Authority to Adjust Rates. The Sangguniang Panlalawigan shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under the Local Government Code (R.A. 7160). ARTICLE D General Penal Provisions SECTION 5D.01. Penalty. Any violation of the provisions of this Code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of Five Thousand Pesos (P5,000.00), or imprisonment of six (6) months or both, at the discretion of the Court. CHAPTER VI Final Provisions SECTION 6.01. Separability Clause. If, for any reason, any provision, section or part of this Code is declared not valid by a Court of competent jurisdictions, such judgment shall not affect or impair the remaining provisions, sections, or parts which shall continue to be in force and effect. SECTION 6.02. Applicability Clause. All other matters relating to the impositions in this Code shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 6.03. Repealing Clause. All ordinances, rules and regulations, or part thereof, in conflict with, of inconsistent with any provisions of this Code are hereby repealed or modified accordingly. SECTION 6.04. Effectivity. This Code shall take effect immediately. UNANIMOUSLY APPROVED. (SGD.) JUANITO VICTOR C. REMULLA, JR. Vice-Governor/Presiding Officer (SGD.) RECTO M. CANTIMBUHAN Pro-Tempore (SGD.) HERMOGENES C. ARAYATA III Majority Floor Leader (SGD.) CESARIO R. DEL ROSARIO, JR. Minority Floor Leader (SGD.) ALEX L. ADVINCULA Sanggunian Member (SGD.) RAFAEL S. RODRIGUEZ Sanggunian Member (SGD.) DENCITO P. CAMPAA Sanggunian Member (SGD.) EILEEN R. BERATIO Sanggunian Member (SGD.) HILDA P. MENDOZA Sanggunian Member (SGD.) ILUMINADA F. SILAO Sanggunian Member (SGD.) LUIS T. PAGTAKHAN Sanggunian Member (SGD.) ARLEEN C. ARAYATA ABC Prov'l. Fed. Pres. (absent) RODEL R. BACOS SB Prov'l. Fed. Pres. (absent) SOPHIA MARIE G. PAGTAKHAN SK Prov'l. Fed. Pres. ATTESTED: (SGD.) JOSE R. DE CASTRO, SR. Provincial Board Secretary APPROVED: (SGD.) AYONG S. MALIKSI Provincial Governor n Note from the Publisher: Copied verbatim from the official copy.